Robert E. Derringer of Bushkill Township says he's running for state treasurer so voters have a chance to ruffle some feathers. "If I'm elected, it will be because of a groundswell of people" who are tired of the same old Democratic and Republican candidates, said Derringer, who's on the ballot as the Libertarian Party's candidate. "I want to give people that option," said Derringer, 30, of 1141 Miller Road. "I'm not a CPA, and I'm not particularly strong in accounting. But I don't have the same approach" as Democrats and Republicans.

HARRISBURG — For more than a century, governors and lawmakers have tried to change the state's uniform personal income tax, which makes most workers pay the same rate regardless of income. All have failed. The full Legislature has refused to vote on bills that would base income taxes on salary levels. Courts have struck down similar proposals. And voters have rejected the concept in referendums, which are required to alter Article 8, Section 1 of the state Constitution. It states: "All taxes shall be uniform, upon the same class of subjects … and shall be levied and collected under general laws.

We continually hear from the White House and from many who contribute to this opinion page that the rich need to pay their fair share. My guess is that during next year's presidential campaign we will be hearing that quite often. How do we measure fairness? The Tax Foundation recently released its analysis of 2009 federal income tax data (the latest available). It shows that the top 1 percent earned 16.9 percent of adjusted gross income and paid 36.7 percent of all federal individual income taxes.

People are asking lots of good questions about Pennsylvania's proposed 2014-15 budget. But few are raising what may be the most urgent question of all: Why are state revenues down this year by more than a half-billion dollars amid a national economic recovery? Indeed, Pennsylvania's revenue shortfall contrasts markedly with most other states. Revenues in 80 percent of the other 49 states will meet or beat budget projections this year. Pennsylvania is one of only 11 that will not. The revenue gap, along with projected spending, leaves a budget deficit of at least $1.4 billion.

Several people have commented about paying income tax on some of their Social Security income. I have written to members of Congress and to AARP that the tax is also unfair because the original taxable thresholds were never indexed for inflation. Not too long ago, it was stated that the alternative minimum tax was unfair because it was never indexed for inflation and some changes were made to help some of the people who were affected by it. The original thresholds for tax on Social Security income should be doubled and also indexed for inflation.

Next month Easton City Council will take a look at three possible tax hikes. The city's administration presented a 0.2 percent earned income tax hike to balance the 2014 budget. That tax increase raises about $800,000, covering the hole Mayor Sal Panto Jr. said was left after the city combed through its future revenues and expenses. City Councilman Roger Ruggles asked the administration to present three scenarios — the recommended tax hike, and one above and one below the 0.2 percent.

In the brouhaha over the Allentown Neighborhood Improvement Zone project, both sides have reason to be upset. Allentown's suburbs are rightly upset that their tax dollars are being sequestered for a project that they have had no say in. Meanwhile, Allentown is rightly upset that Pennsylvanians who work in Allentown, use Allentown's roads and resources, and make their living using Allentown's infrastructure don't contribute to their city, leaving it...

Concerned that local earned income tax money withheld from some of their residents' paychecks could go toward building Allentown's $158 million hockey arena, managers from three of the Lehigh Valley's largest townships will meet next month with Sen. Pat Browne. Browne authored the Neighborhood Improvement Zone law that funnels state and local tax money generated in Allentown's 130-acre downtown tax zone into building the 8,500-seat arena, and Hanover Manager Jay Finnigan, South Whitehall Manager Jon Hammer and Lower Macungie Manager Bruce Fosselman want to know why earned income tax paid by their residents is included.

HARRISBURG — For more than a century, governors and lawmakers have tried to change the state's uniform personal income tax, which makes most workers pay the same rate regardless of income. All have failed. The full Legislature has refused to vote on bills that would base income taxes on salary levels. Courts have struck down similar proposals. And voters have rejected the concept in referendums, which are required to alter Article 8, Section 1 of the state Constitution. It states: "All taxes shall be uniform, upon the same class of subjects … and shall be levied and collected under general laws.

Thousands of Easton residents who are behind on their earned income taxes deserve a break, officials agreed Wednesday -- but only part of a break. City Council voted Wednesday to waive the $20 fee that was to be owed by as many as 4,000 city residents who hadn't had the earned income tax withheld from their 2009 paychecks at the city's new, higher rate. However, they still owe penalty interest. If their employers didn't withhold the tax at its new rate of 1.75 percent, residents were obligated to pay quarterly estimated payments during the year to make up the difference, or else they were to face 1-percent monthly penalty interest and the $20 administrative fee, charged by Berkheimer Tax Administrator, the company that collects the tax. Despite months of mailings about the change, many residents are learning about them only now that they're sitting down to do their taxes, officials have said.

Easton City Council has unanimously given its support to a bill being considered in Harrisburg that would enable undocumented residents to get driver's licenses. The resolution of support for House Bill 1648 stirred considerable discussion and emotions ran high before the vote as undocumented residents encouraged council to support the bill. Similar legislation has been passed by 11 other states. "A lot of people ignore that most of these people work very hard in this country," resident Marco Urbina said.

HARRISBURG — Like a lot of Pennsylvanians, Jeff Krystopa dislikes paying property taxes, which are the primary way local school boards pay for public schools and charter schools under state law. Property taxes are eating into the 45-year-old man's bottom line and he is worried that if the tax doubles every 10 years, he would not be able to live in his Amity Township, Berks County, home when he retires. "Property taxes are the biggest wild card in my financial future," Krystopa said.

Fueled by a downtown construction boom, Allentown's Neighborhood Improvement Zone is raking in state tax dollars. The Pennsylvania Department of Revenue reported Monday that the arena-financing zone swept up $48.2 million in 2013 state taxes generated by business activity within its 127-acre footprint. That's money that can be used this year to pay construction loans on PPL Center arena and a host of other private downtown construction projects. The windfall is a 56 percent increase over last year's Neighborhood Improvement Zone state tax haul of $30.9 million, and more than enough to cover this year's $15.9 million debt and reserve fund payments on the arena complex itself.

Here's some holiday cheer: 120 million American families no longer have to file income tax returns; the top individual rate is lowered by 20 percent; the top corporate rate is cut by more than half; the government gets the same amount of revenue; and the tax system is slightly more progressive. OK, it's not a free lunch. It would be accompanied by a 12.9 percent value-added levy, which critics like to call a national sales tax. This is the brainchild of Michael Graetz, a Columbia University law professor and former top tax official in the George H.W. Bush administration.

An expanding tax base and higher earned income tax revenue in the Parkland School District are expected to help keep any potential tax hike for 2014-2015 under 2.1 percent, officials say. For the first time in years, the district has no plans to apply for the state's special exceptions, which would allow Parkland to raise taxes above the state's Act 1 Index of 2.1 percent. That's good news for taxpayers and also for district officials, who won't have to present a formal budget until May. Last year and in several previous years, the district had to have a proposed preliminary budget for public display by Jan. 30 because it wanted the option to consider special exceptions that would allow for higher tax hikes.

Easton City Council filled one budget hole Wednesday night, and opened another. Council unanimously voted to hike the earned income tax two-tenths of 1 percent, raising $800,000 for the 2014 budget. That should have balanced the books next year, according to city staff. But just as City Council can give, it can also take away. City Administrator Glenn Steckman proposed a $1-per-hour increase in parking garage fees between Memorial Day and Labor Day to wring more revenue from visitors to the Crayola Experience — but council rejected the idea, nixing $110,000 from the 2014 budget.

Easton City Council filled one budget hole Wednesday night, and opened another. Council unanimously voted to hike the earned income tax two-tenths of 1 percent, raising $800,000 for the 2014 budget. That should have balanced the books next year, according to city staff. But just as City Council can give, it can also take away. City Administrator Glenn Steckman proposed a $1-per-hour increase in parking garage fees between Memorial Day and Labor Day to wring more revenue from visitors to the Crayola Experience — but council rejected the idea, nixing $110,000 from the 2014 budget.

To the Editor: Whenever property taxes imposed by the city, school district, or county go up, many property owners complain that it's unfair to make them carry the burden while renters escape it. They don't seem to understand that landlords raise rents as soon as they can after a property tax increase because they're running a business, not a charity. So property taxes are perfectly fair in that every resident, owner or tenant, pays them. What is unfair is that they bear no relationship to ability to pay. The only fair tax is a graduated, loophole-free income tax, but to educate Pennsylvanians to accept an income tax in place of property taxes would require a high degree of political courage and leadership ability -- qualities that always seem to be in short supply at all levels of government.

Next month Easton City Council will take a look at three possible tax hikes. The city's administration presented a 0.2 percent earned income tax hike to balance the 2014 budget. That tax increase raises about $800,000, covering the hole Mayor Sal Panto Jr. said was left after the city combed through its future revenues and expenses. City Councilman Roger Ruggles asked the administration to present three scenarios — the recommended tax hike, and one above and one below the 0.2 percent.

When Allentown saved its pension fund by leasing its water and sewer system this year, some commuters may have breathed a sigh of relief. They may have assumed the city would reduce the tax it increased in 2011 as a way to cover its pension funds. Such wishful thinking may leave many disappointed. City officials won't say for sure what the plan is for Allentown's 1.35 percent earned income tax when lease proceeds of $160 million are pumped into pension plans this year. But the city is not obligated to reduce the tax — even if the status of the pension system improves.